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Dezvoltarea concepţiei privind evaluarea informaţiei situaţiilor financiare

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cris.sourceIdoai:irek.ase.md:123456789/1401
dc.creatorȚurcanu, Viorel
dc.creatorGolocialova, Irina
dc.date2021-11-26T08:34:21Z
dc.date2021-11-26T08:34:21Z
dc.date2020-04
dc.date.accessioned2023-11-13T20:53:57Z
dc.date.available2023-11-13T20:53:57Z
dc.descriptionŢURCANU, Viorel, GOLOCIALOVA, Irina. Dezvoltarea concepţiei privind evaluarea informaţiei situaţiilor financiare. In: Conferința internațională științifică de contabilitate, ISCA 2020 = International scientific conference on accounting, ISCA 2020 [online]: Culegere de articole științifice, 9 Edition, April 2-3, 2020. Chişinău: ASEM, 2020, pp. 231-239. ISBN 978-9975-75-989-2.
dc.descriptionA certain place in the Conceptual framework is occupied by the qualitative characteristics that have undergone structural modifications and created the prerequisites for the formation of their concept. In this context, the work focuses on the study of the status of qualitative characteristics in two accounting systems. In some associated countries, a third accounting system has emerged that has a mixed character and an excellent list of quality characteristics. The authors proposed a methodology for assessing the usefulness of financial reporting information, which proves the failure of the convergence of various accounting systems while ignoring the conceptual approach. JEL: M41.
dc.formatapplication/pdf
dc.identifier978-9975-75-989-2
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1401
dc.identifier.urihttps://cris.ase.md/handle/123456789/4805
dc.languageother
dc.publisherASEM
dc.subjectfinancial statements
dc.subjectqualitative characteristics
dc.subjectassesement
dc.subjectmeasurement model of quality
dc.subjectmathematical modeling
dc.titleDezvoltarea concepţiei privind evaluarea informaţiei situaţiilor financiare
dc.typeArticle
dspace.entity.typePublication
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